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Lord Laird (UUP)

To ask Her Majesty's Government, further to the Written Answer by Lord Sassoon on 10 January (WA 58), why non-European Union workers are permitted to have a 52-week exclusion from national insurance employer and employee contributions when the cost of the concession is not known.

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Lord Sassoon (Commercial Secretary, HM Treasury; Conservative)

I refer to the answer of 22 March 2011 (Official Report, col. WA154). The Government agree with the assessment of the Office of Tax Simplification in that exempting certain non-resident individuals who are sent to the UK by their overseas employer from paying and reporting UK national insurance is a simplification for both the individual and the employer. Abolishing it would make the tax system more complex. This is especially true if the individual is in the UK for a very short time.

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